登云股份: 内部审计制度

Core Viewpoint - The company establishes an internal audit system to enhance the quality of internal auditing, protect investors' rights, and ensure compliance with relevant laws and regulations [1][2]. Group 1: Internal Audit Definition and Objectives - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - Internal control aims to ensure compliance with laws, improve operational efficiency, and safeguard company assets [1]. Group 2: Internal Audit Structure - The company must establish an audit committee under the board of directors, with a majority of independent directors [2]. - An internal audit department is to be set up, reporting to the audit committee, with a dedicated team of three professionals [2][3]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for guiding and supervising the internal audit system, reviewing annual audit plans, and reporting significant issues to the board [4]. - The internal audit department must submit quarterly reports to the audit committee, detailing the execution of audit plans and identified issues [5]. Group 4: Internal Audit Implementation - The internal audit department must evaluate the effectiveness of internal controls related to financial reporting and ensure compliance with relevant regulations [19][20]. - Internal audit personnel are required to maintain independence and avoid conflicts of interest during their evaluations [3][6]. Group 5: Reporting and Follow-up - The internal audit department must submit an annual internal audit work report and a work plan for the upcoming year to the audit committee [5][14]. - If significant internal control deficiencies are identified, the internal audit department must report these to the board or audit committee promptly [22]. Group 6: Compliance and Penalties - The internal audit department has the authority to recommend penalties for departments or individuals obstructing audit processes or providing false information [11][13]. - Internal audit personnel are protected by law and company regulations while performing their duties [3].